CFR > Title 27 - Alcohol, Tobacco Products and Firearms > CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY > SUBCHAPTER A—LIQUORS (parts 1 to 31) > PART 26—LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS > SUBPART Cb—Products Coming Into the United States From Puerto Rico (§26.35 to §26.46-26.47) > 26.36c—Shipments of bulk distilled spirits to the United States without payment of tax.

26.36c—Shipments of bulk distilled spirits to the United States without payment of tax.

Bulk distilled spirits may be brought into the United States from Puerto Rico without payment of tax for transfer from customs custody to the bonded premises of a distilled spirits plant qualified under part 19 of this chapter. Such shipments are subject to the provisions of subpart Ib.

Code of Federal Regulations

[T.D. ATF-62, 44 FR 71709, Dec. 11, 1979]